Supreme Court · 1981 INSC 93 · Decided 15 April 1981
Commissioner of Income Tax, New Delhi v. Federation of Indian Chambers of Commerce & Industries, New Delhi
- Court
- Supreme Court of India
- Citation
- 1981 INSC 93 · [1981] 3 S.C.R. 489
- Case number
- TAX REFERENCE CASE No. 17/1975
- Decided
- 15 April 1981
- Bench
- R.S. PATHAK, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Case type
- Tax
- Acts & sections cited
- Companies Act; Income Tax Act Section 52(15), 2(15)
Headnote
489 Income Tax Act 1961, S. 52(15) and IJ(J)(a)-'Charitable object'-Object of general public utility-' Not involving the carrying on of any activity for profit'­ Meaning of-Primary or dominant purpose of trust or institution to be charitable- A B 'Purpose' oftrust-'Powers' conferred on purpose- C Distinction between. The respondent assessee an existing company under the Companies Act, 1956 had neither any share capital nor distributed any dividend to its members and its entire income was expended for fulfilment of its objects, which were the premotion.. protection and
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